【公式】東京大学大学院理学系研究科附属植物園（小石川植物園）@bg_utokyo
ショクダイオオコンニャクが開花しました！！
#小石川植物園 https://pic.twitter.com/3hcM0JFcrb
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retweeted at 22:10:44
| Stats | Twitter歴 3,689日（2013/11/03より） |
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2023年12月08日(金)14 tweetssource
In this Talking Points piece, Anna Crowley examines the steps the Irish government has taken to ward off any ill effects of hiking its corporate tax rate from 12.5% to 15%.
Login with your IBFD account and read for free now: https://link.ibfd.org/3uNqw7U
#TalkingPoints #PillarTwo https://pic.twitter.com/rDK7xe3EBC
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 21:59:09
The revision of this book was made possible under difficult circumstances thanks to the author’s seniors, colleagues, and friends who warmly encouraged him and to the students who enthusiastically participated in his classes. https://twitter.com/yomasui/status/1733052748684484915…
posted at 18:16:19
Since the second edition, the environment surrounding this book has changed dramatically. The author of this book lost his spouse and himself became ill. COVID-19 changed the research and educational environment, forcing the author to reflect on his teaching methods. Professor… https://twitter.com/i/web/status/1733052748684484915… https://twitter.com/yomasui/status/1733052665943486539…
posted at 18:15:48
I completely agree. I hope that commentators will understand the title of this book as an introduction to the academic endeavor to understand the framework of the current law and to question its fundamentals. https://twitter.com/yomasui/status/1733052585664451002…
posted at 18:15:28
For some commentators, the book’s title "Introduction to Tax Law" does not fit the image of an introductory book. As a counter-argument to this comment, a reviewer of the first edition of this book had pointed out the following. “This book is not about how to calculate taxes,… https://twitter.com/i/web/status/1733052585664451002… https://twitter.com/yomasui/status/1733052422304800953…
posted at 18:15:09
The subject of income taxation is suitable for students who study tax law for the first time. True, social insurance premiums and VAT have become increasingly important sources of funding for public services in Japan. However, the advantages of first addressing income taxation… https://twitter.com/i/web/status/1733052422304800953… https://twitter.com/yomasui/status/1733052334035612038…
posted at 18:14:30
The basic aim of the book remains the same. I tried to provide a concise overview of taxation law and policy with a focus on income taxation. https://twitter.com/yomasui/status/1733052212514013263…
posted at 18:14:09
Five years passed since the publication of the second edition. Numerous revisions were made to the Japanese tax system. Japanese judiciary produced significant precedents. Scholars and practitioners published interesting books and articles. Therefore, the third edition… https://twitter.com/i/web/status/1733052212514013263… https://twitter.com/yomasui/status/1733046631946486016…
posted at 18:13:40
Introuctory comments in Japanese: https://ymastax.blogspot.com/2023/12/blog-post.html… https://twitter.com/yomasui/status/1733046315393892491…
posted at 17:51:30
Sample copies of Introduction to Taw Law 3rd edition arrived. https://www.yuhikaku.co.jp/books/detail/9784641228603…
posted at 17:50:14
The Review of Economic Studies@RevEconStudies
``How do social networks influence the decision to migrate? @jblumenstock, Chi, and Tan analyze a nation’s mobile phone logs, and find that dense networks matter more than extensive networks.''
https://www.restud.com/migration-and-the-value-of-social-networks/… https://pic.twitter.com/DtVvHtF4T9
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 12:48:44
Ireland's corporate income tax revenue per capita: €4,500 and rising
It pays off to siphon off profits from all over the world!
(From the Global Tax Evasion Report 2024: https://www.taxobservatory.eu//www-site/uploads/2023/10/global_tax_evasion_report_24.pdf… https://pic.twitter.com/T0DhaYy2qg
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 12:48:16
National Tax Journal@JournalTax
New work in @JournalTax:
“Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals”
By Makoto Hasegawa
Read more here: http://bit.ly/3sWcKPW
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retweeted at 08:50:58
2023年12月07日(木)2 tweetssource
This paper offers a powerful new narrative about globalisation & global poverty since 1980
Bottom line: sure economic openness & trade integration played an important role; but without massive public invt in education, global poverty would never has been reduced nearly as much https://pic.twitter.com/BsN6A8pnmL
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retweeted at 15:29:17
Avoiding Scandals through Tax Rulings Transparency, 50 @fsulawreview 219 (2023) https://bit.ly/3t4nkUQ
by @Leandra2848 (@IUMaurerLaw) https://pic.twitter.com/S54tvsAqU6
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 15:28:51
2023年12月06日(水)4 tweetssource
Tax policy and tax administration and symbiotic. For years, we neglected tax administration, and forgot that a beautiful law matters nothing if it cannot be implemented.
I think we can running the opposite risk now. Forgetting that tax administration cannot solve design problems
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 18:14:04
My latest on tax state aid in @TaxNotes
I evaluate the AG's opinion
https://www.taxnotes.com/tax-notes-today-international/litigation-and-appeals/ags-opinion-apple-two-steps-forward-one-step-back/2023/12/04/7hl0d… https://pic.twitter.com/3PWIVhtTJl
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 11:57:11
JCT discusses cash-flow and consumption-based approaches to taxation: https://www.jct.gov/publications/2023/jcx-58-23/…
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 11:56:44
Issue 8.1 of JOTA is now available to read, free of charge, here: http://jota.website It features a range of research articles, a commentary, and a review of recent literature. #TaxTwitter https://pic.twitter.com/BOFWX6fomw
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retweeted at 11:53:56
2023年12月05日(火)1 tweetsource
Research by French economists Thomas Piketty, Emmanuel Saez and Gabriel Zucman has popularised the notion that American income inequality is soaring. But an opposing paper comes to a very different conclusion https://econ.st/4a0YuWt 👇
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retweeted at 14:52:49
2023年12月04日(月)2 tweetssource
Downloading papers I’ll never read like
https://pic.twitter.com/2PXZj0gEjg
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 20:41:17
@akmykt 私の研究室にも今日届きました。ありがとうございます！
posted at 13:36:48
2023年12月01日(金)1 tweetsource
Since an efficient harmonized tax rate undoes the effect of competition, an efficient rate equals or exceeds the sum of the observed average tax rate and the standard deviation of rates, from James R. Hines Jr. https://www.nber.org/papers/w31900 https://pic.twitter.com/6VaKpwpULF
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 16:25:39
2023年11月30日(木)2 tweetssource
Sri Lanka's in-principle pact with creditor nations to restructure its debt prepares the way for the International Monetary Fund to consider clearing the first review of a bailout next month, the global lender said. More here: https://reut.rs/3N5Nyxa
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 20:01:14
Sri Lanka reaches debt restructuring deal with creditor nations - government source http://reut.rs/3T6jrcD https://pic.twitter.com/uv8wqR8Uqo
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retweeted at 20:00:53
2023年11月29日(水)3 tweetssource
Daniel Waldenström@daniwaldenstrom
My paper with @ollehammar on global earnings inequality was selected to be in the new EJ feature issue on income and wealth inequality (https://t.ly/GeQmL). Our paper freely downloadable here: https://t.ly/c0TZv. https://pic.twitter.com/1SvPE8RgJg
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retweeted at 20:34:43
Now available as a JPE "just accepted" article: "Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends" by Gerald Auten and David Splinter. https://www.journals.uchicago.edu/doi/10.1086/728741… https://twitter.com/ChrisGiles_/status/1727679885043208563…
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retweeted at 14:32:05
Canada Digital Tax Plan Sparks US Lawmaker Reprisal Threats (1)
https://news.bloombergtax.com/daily-tax-report/canada-digital-tax-plan-is-direct-hit-on-us-jobs-senators-say…
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retweeted at 14:25:23
2023年11月28日(火)2 tweetssource
https://ymastax.blogspot.com/2023/11/blog-post.html… https://twitter.com/masayoshimu/status/1729238445586043290…
posted at 11:06:42
Today, we launched a big project that we have been working on for the last few months: Data Pages.
Data Pages give you all the information you need to understand what this data can tell you about our world.
Here is one example: https://ourworldindata.org/grapher/share-of-population-in-extreme-poverty… https://pic.twitter.com/e2pSppXZW4
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 10:29:20
2023年11月23日(木)2 tweetssource
🚨New paper alert🚨 We released a paper this week with Felix Hugger & @AnaCintaCabral on MNE effective tax rates . We have new results on the stock and location of global low-taxed profits. We think the work has important implications for the global min tax. Thread: 1/
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 20:42:54
Here is a summary of the minutes of yesterday's meeting released by the UN, including statements made by delegates from various nations.
How different views UN member states have!
This seems to represent polarization rather than consensus among members.
https://press.un.org/en/2023/gaef3597.doc.htm?_gl=1*1saw0k9*_ga*MTM4NTkzMDIxMy4xNjY4MTQyMDM2*_ga_TK9BQL5X7Z*MTcwMDczMjAxMC4xNDQuMS4xNzAwNzMyMDQwLjAuMC4w… https://pic.twitter.com/aGHDFMhQ6P
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retweeted at 20:38:26
2023年11月22日(水)1 tweetsource
Alfredo Collosa@AlfredoCollosa
Tax Administration 3.0: Is it possible to pass from a voluntary compliance model to one of compliance by design?
Very happy that my article has been published at REVIEW OF INTERNATIONAL & EUROPEAN ECONOMIC LAW
thanks a lot for your always support
https://www.rieel.com/index.php/rieel/article/view/75…
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retweeted at 18:39:29
2023年11月20日(月)1 tweetsource
Institute for Fiscal Studies@TheIFS
"There are dozens of tax cuts that would be some combination of more equitable and better designed to promote economic efficiency and growth."
📰@PJTheEconomist in @thetimes this morning on speculation around inheritance tax cuts, now free to read here: https://ifs.org.uk/articles/cutting-inheritance-tax-isnt-quite-simple-its-proponents-suggest… https://twitter.com/PJTheEconomist/status/1726520230825136421… https://pic.twitter.com/Q5LNLKquON
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retweeted at 21:40:42
2023年11月18日(土)2 tweetssource
There are three phases of tax research.
Phase 1: This doesn’t make any sense.
Phase 2: I think I’m finally beginning to understand this.
Phase 3: Nope, this doesn’t make any sense.
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retweeted at 18:24:09
Auten-Splinter is an important paper not because you have to believe the exact number but because it illustrates how wide the bounds of ***imputations*** that people treat as definitive evidence are https://twitter.com/dylanmatt/status/1725235173938106658…
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retweeted at 18:23:21
2023年11月15日(水)3 tweetssource
Michael Graetz has written an article on Moore in @TaxNotes that’s a must-read for anyone following the case; best summary of the issues out there, no surprise:
To Avoid the Moore Morass, the Court Should DIG It — But It Probably Won't | Tax Notes https://www.taxnotes.com/tax-notes-today-federal/tax-policy/avoid-moore-morass-court-should-dig-it-it-probably-wont/2023/11/14/7hj9b…
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retweeted at 06:55:10
[OUT NOW] New mutual agreement procedure statistics released today covering a record 133 jurisdictions and practically all MAP cases worldwide.
💡 Discover the trends ➡️ https://oe.cd/5iH
#TaxCertaintyDay2023 https://pic.twitter.com/Pt4gANv5Zk
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retweeted at 06:54:51
[OUT NOW] Consolidated Information on Mutual Agreement Procedures 2023 is your one-stop shop for all published information on MAP for each member jurisdiction of the BEPS Inclusive Framework.
📘 Read the report ➡️ https://oe.cd/5iG
#TaxCertaintyDay2023 https://pic.twitter.com/FJi4sL7vWA
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retweeted at 06:54:26
2023年11月14日(火)2 tweetssource
Excited to share a new paper, "Democratic Accountability and Tax Enforcement," (co-authored with Leigh Osofsky), Harvard Journal on Legislation
@HarvardJOL, forthcoming, 2024. Abstract and SSRN link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4630550… @UCILaw @unc_law https://pic.twitter.com/UMUZbWfPWH
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retweeted at 11:53:20
Alfredo Collosa@AlfredoCollosa
https://publications.iadb.org/en/digitalization-tax-administration-latin-america-and-caribbean-best-practice-framework-improving-e…
A must read report Digitalization of Tax Administrations in Latin American and Caribbean
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retweeted at 11:52:02
2023年11月13日(月)1 tweetsource
I recently did a podcast with Michael Klein for Econofact regarding the Moore v U.S. case (directed at "laity" from a legal standpoint with economics interests. The podcast is at https://econofact.org/podcast/the-evolution-of-and-challenges-to-the-income-tax?utm_source=EconoFact+Subscribers&utm_campaign=a7117333f2-Growing+up+Poor+-+Genettian+%28podcast%29_COPY_01&utm_medium=email&utm_term=0_ec9f988e33-a7117333f2-… and the transcript is at https://econofact.org/wp-content/uploads/2023/11/EFChats-Transcript-Shaviro-The-Evolution-of-and-Challenges-to-the-Income-Tax.pdf?utm_source=EconoFact+Subscribers&utm_campaign=623f87c472-EMAIL_CAMPAIGN_2019_05_21_01_21_COPY_01&utm_medium=email&utm_term=0_ec9f988e33-623f87c472-&utm_source=EconoFact+Subscribers&utm_campaign=a7117333f2-Growing+up+Poor+-+Genettian+%28podcast%29_COPY_01&utm_medium=email&utm_term=0_ec9f988e33-a7117333f2-…
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retweeted at 11:01:58
2023年11月12日(日)1 tweetsource
My new favorite Venn diagram 😆 https://pic.twitter.com/xbqAsg2Zy8
Retweeted by 増井良啓 MASUI, Yoshihiro
retweeted at 17:16:06
2023年11月11日(土)1 tweetsource
[NEWS] 48 countries and jurisdictions commit to implementing new OECD tax transparency framework for crypto-assets in time to commence exchanges by 2027.
🗞️ ➡️ https://oe.cd/5it
#CARF #taxtransparency https://pic.twitter.com/9PZZ93juYT
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retweeted at 01:41:51
2023年11月03日(金)2 tweetssource
@kzo_tan 美味そう！
posted at 22:24:57
J-TaxNotes: 名大の法律勅令データベース、1886-2017: https://ymastax.blogspot.com/2023/11/1886-2017.html…
posted at 11:08:21
2023年11月02日(木)2 tweetssource
I still find it somewhat hard to believe that all four of these books were published in the same year. What a rush 2021 was for people who like to read hefty books about tax! https://pic.twitter.com/zgm46kToIG
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retweeted at 20:50:56
Our new book, coauthored with Alara Efsun Yazicioglu @aeyazicioglu, “Taxing data” has just been published by Springer ! Looking forward to interesting debates #TaxTwitter #internationaltaxation #data #datatax https://pic.twitter.com/0xkVgMddwb
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retweeted at 20:49:09
2023年10月28日(土)2 tweetssource
Richard Asquith@Richard_Asquith
EU VAT in the Digital Age - digital reporting & e-invoicing likely delay to 2030. But Single VAT Registration & Platform Economy on track for agreement https://www.vatcalc.com/eu/eu-vat-in-the-digital-age-vida-adopted-by-ec/…
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retweeted at 04:13:31
The OECD Model Reporting Rules for Digital Platforms provide a regulatory framework for the digital economy.
🆕 Additional interpretative guidance related to these rules is now available in our recently updated FAQs ➡️ https://oe.cd/faqs-mrdp https://pic.twitter.com/Lvo6e798uB
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retweeted at 04:13:02